Overseas TVA: 8.5% standard, 2.1% reduced, 0% on a private let
As a French overseas department, Martinique applies a lower TVA than mainland France: an 8.5 percent standard rate and a 2.1 percent reduced rate. A villa let privately by its owner is generally outside TVA, while a managed let with hotel-like services can carry the standard rate on the accommodation. On a $70,000 managed headline an 8.5 percent line is roughly $5,950, lighter than the 10-to-20 percent of the mainland. Ask in writing which regime applies before comparing two villas.
Commune taxe de séjour: about 5 percent, capped per night
The commune taxe de séjour is roughly 5 percent of the net nightly accommodation cost per night, capped at 2.35 euro per night in the central agglomeration (CACEM, around Fort-de-France and Les Trois-Îlets) and 3.00 euro in the south (Espace Sud, around Sainte-Anne and Le Diamant). It is itemised separately on the invoice and collected by the host. For a group of ten on a seven-night stay the line is a modest itemised charge, a rounding error against the headline.
Service and concierge: 5 to 12 percent where billed separately
Some Cap Est and beachfront estates bundle the host, the concierge, and the housekeeping into the headline; others bill a management or concierge fee of 5 to 12 percent on top. The fee covers the meet-and-greet, the pre-stock, the airport logistics, and the boat, chef, and restaurant bookings. Verify whether the host and the housekeeping are inclusive or a separate line, because the gap between the two structures is real money on a long Christmas stay.
Staff: housekeeping standard at the top, chef and driver extra
The Cap Est and beachfront estates usually include daily housekeeping, a villa host, and pool and garden maintenance in the headline, with a chef and a driver billed separately. Mid-market villas in the south include housekeeping a few times a week and little more. A daily villa cook for breakfast and lunch runs 180 to 320 euro per day. Verify the bench and the hours in writing, because the staffing separates two villas at the same rate.
Evening chef: €350 to €700 per service plus food at cost
An independent evening chef runs 350 to 700 euro per service plus food at cost for ten, in line with the French Caribbean and below the mainland Riviera. Food cost lands at 50 to 100 euro per person depending on protein and wine. The Creole larder is the draw: the daily catch, lobster, accras, colombo, and christophine, alongside the AOC rhum agricole the island is famous for. A long Christmas lead time for a strong chef runs four to eight weeks.
Boat day on the fonds blancs: €1,000 to €4,500
The canonical Martinique outing is a boat day on the Atlantic fonds blancs, the shallow white-sand lagoons off Le François where the water is waist-deep a mile out, traditionally taken with a ti-punch in hand. A day-charter motor boat or catamaran with a skipper runs 1,000 to 2,500 euro for the group, a larger crewed catamaran for a coastal day 2,800 to 4,500 plus fuel and a tip. The Diamond Rock, the Caravelle reserve, and the Saint-Pierre coast under Mont Pelée are the other great runs.
Car and transfers: €80 to €180 from FDF, €55 to €120 per day to hire
Aimé Césaire (FDF) at Le Lamentin is the gateway, 30 minutes to an hour from the south and east villas. A private transfer runs 80 to 180 euro each way depending on distance. A self-drive SUV runs 55 to 120 euro per day and is close to essential, because the beaches, the distilleries, and the north are spread across the island. A chauffeured car for the day runs 250 to 400 euro for a group that would rather not drive after the rum tastings.
Gratuities: €150 to €350 per staff member per week
Martinique villa staff are paid through the owner or manager. A cash gratuity on departure of 150 to 350 euro per staff member per week is the practice, more for a host who runs an exceptional week. For a fully staffed estate with three or four team members the gratuity line runs 450 to 1,400 euro across a week. The chef and the boat crew are tipped separately at 10 to 15 percent.